ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

191 ITR 667, that section 40A(3) of the Act does not eliminate considerations Murtuja Hussainbhai Hirani of business expediencies. The Hon`ble Rajasthan High Court in the case of Smt. Harshila Chordia Vs. ITO 298 ITR 349 (Raj) had observed that the exceptions contained in Rule 6DD are not exhaustive and that the said rule must be interpreted liberally

PANKAJ PRUTHUBHAI DESAI,SURAT vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.146/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The Adit, Cpc, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappd 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Assessee By Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 04/05/2022 Date Of Pronouncement 06/05/2022

191/- on account of disallowance of employees contribution to provident fund and ESI u/s 36 of the I.T. Act, 1961 while processing return of income u/s 143(1) of the I.T. Act, 1961. 2. On the facts and circumstances of the case as well as law on the subject, Asst. Director of IT, CPC has erred in making adjustment

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA Nos. 190 - 191 &250/SRT/2023 Shrifal Impex Pvt. Ltd. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience

SACHIN NOTIFIED AREA,SURAT vs. PR. COMMISSIONER OF INCOME TAX , SURAT - 1, SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.343/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Sachin Notified Area, Vs. The Pcit, Surat-1 Plot No.5719, Unnati Building, Sachin Gidc, Sachin, Surat-394230. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaals0146H Shri P. M. Jagasheth, Ca Appellant By Shri Ravinder Sindhu, Cit(Dr) Respondent By Date Of Hearing 31/05/2023 Date Of Pronouncement 26/06/2023

disallowance, the assessee is in appeal before the Ld. CIT(A). Therefore, assessment order has merged with the order Ld. CIT(A) and therefore the said assessment order should not be revised by the Ld. PCIT under section 263 of the Act. The ld Counsel also stated that the direction given by ld PCIT (vide para 9 of his order

M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

191 Taxman 319 (Chhattisgarh) Hon'ble High Court held that burden of proving that statement under section 132(4) was obtained by coercion or intimidation lies upon assessee. Proof of threat or coercion is necessary for valid retraction. The allegation that the assessee was tortured and harassed by the search team and was forced to make an admission

M/S. DHARAM IMPEX,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

191 Taxman 319 (Chhattisgarh) Hon'ble High Court held that burden of proving that statement under section 132(4) was obtained by coercion or intimidation lies upon assessee. Proof of threat or coercion is necessary for valid retraction. The allegation that the assessee was tortured and harassed by the search team and was forced to make an admission

SAMIR YOGENDRABHAI PARIKH,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Samir Yogendrabhai Parikh. The Pr.Cit, Alka Society, Chhapara Road, Valsad. Vs. Dist.-Navsari-396445, Gujarat. Pan No. Abgpp 6727 N Appellant/ Assessee Respondent/ Revenue

disallowed by the Assessing Officer. The assessee deposited Rs. 19.00 lacs being a part of SBN available with him on 09/11/2016. It shows that the order is passed without making enquiry or verification which should have been made. The Assessing Officer allowed relief without making any enquiry into the claim. The patients’ bill furnished by the assessee does not bear

ASSISTANT COMMISSIONER OF INCOME TAX , VAPI vs. LALIT GARG (HUF), MUMBAI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

LALIT GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

DINESH GARG (HUF),VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CENTRAL - 1L , VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

LALIT GARG (HUF),MUMBAI vs. INCOME TAX OFFICER, WARD-5, VAPI, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

LALIT GARG (HUF)Q,MUMBAI vs. INCOME TAX OFFICER, WARD-5, VAPI, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

DINESH GARG (HUF),VALSAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

LALIT GARG (HUF),MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT

DINESH GARG(HUF),VALSAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

Accordingly. These appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

191 Vapi – 396 195 PAN: AADHG 5087 L (Revenue) (Assessee) 2. 676/SRT/2023 2014-15 Assessee Revenue 677/SRT/2023 3. 2015-16 Assessee Revenue 392/SRT/2024 4. 2011-12 Lalit Garg (HUF) ITO, Ward-5 1502, Park Residency, Upper Govind Nagar Malad (East) Mumbai – 400 097 5. 393/SRT/2024 2012-13 -do-Assessee -do-Revenue 6. 394/SRT/2024 2016-17 -do-Assessee The ACIT